Ekonomiczne Problemy Usług (Jan 2015)

Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości

  • J.Bogusław Wedler

DOI
https://doi.org/10.18276/epu.2015.120-10
Journal volume & issue
Vol. 120

Abstract

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The purpose of research study is to indicate a new solution of accounting entry corresponding to the problematic situation, resulting from the limited possibilities of use of the existing account, functioning within the framework of double-entry accounting and the fundamental objectives of accounting. Methods applied in this research study are study of literature (foreign and Polish literature), deduction and induction and the method of Ideals. As a result, the study proposes a new type of account, enabling the objectives of accounting. The solution to the problem is an evolutionary way of development of accounting records, which will fully describe economic events on accounts.

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